Pension credit and income tax refund

Page 901 of CPAG specifies that PAYE refund is treated as capital for people under Pension Credit age, I cannot see a similar paragraph for people over Pension Credit age, does anyone have a reg or a suggestion?
Cheers

Hi There,

I was wondering if you managed to get anywhere with this, as I have the same situation just now.
Can find the IS and JSA regs that treat Income Tax Refunds as Capital, but cannot find any Pension Credit Reg that does the same?

CPAG pg 929 has your answer, as far as I can see.  Only income that is specified in the rules is counted as income and can affect benefit - so if it’s not specified, such as income tax refunds, then it is not treated as income.